Transnational Fugitive Offenders: Fiscal Offenses
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Transcript of Transnational Fugitive Offenders: Fiscal Offenses
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8/22/2019 Transnational Fugitive Offenders: Fiscal Offenses
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Procedural Aspects ofExtradition Law 117
g. Fiscal Offences
Traditionally, fiscal offences are excluded from those crimes which areextraditable either through an explicit provision249 or by omission fromthe then list of extraditable offences.250 The Norwegian government reluctantly had to end an extradition request to the United Kingdom in 1983,because tax fraud was not a ground for extradition in the Anglo-Norwegiantreaty?51 Fortunately, a later case involving Norway and the United Kingdom resulted in the fugitive being returned for tax evasion because his actsamounted to the extradition crimes of theft and deception, even if therevenue authorities were the victims. .12 This change reflects a generalpolicy of extraditing fiscal offenders. According to one noted civil lawcommentator,253
"Most of the older conventions excluded fiscal offences but this attitudeis changing and there is now a very strong and unambiguous tendencyamong European States to allow extradition for fiscal o f f e n c e s . " ~ J
